5013-G

Index

A

• a-2002-6.html#P494_54204"> Amounts paid in foreign funds
• Amounts that are not taxed
• Annuity payments
• Apprentice vehicle mechanic - deduction

B

• a-2002-7.html#P674_78985"> Bank accounts
• Bursaries

C

• a-2002-4.html#P271_25521"> Canada Child Tax Benefit (CCTB)
• Canada Savings Bonds (CSBs)
• Certified feature films or productions
  • certified feature films or productions (other deductible amounts)
• Changing your return
• Child support
  • child support (support payments made)
• Cleric's housing allowance
• Commission income
• Common-law partner - defined
• Contacting us

D

• a-2002-7.html#P780_96822"> Death benefits (other than Canada or Quebec Pension Plan death benefits)
• Deceased persons, filing for
• Deemed resident
• Dependants, non-resident
• Depletion allowances
• Direct deposit
• Due date for returns

E

• a-2002-5.html#P321_34130"> Electing under section 217
• Elections Canada
• Employment Insurance - repaying benefits

F

• a-2002-11.html#P1447_200177"> Federal logging tax credit
• Federal tax and credits
• Fellowships
• Filing a return
  • due date
  • for deceased persons
  • for previous years
  • requirements
• Films, investment in
• Foreign income and property

G

• a-2002-3.html#P148_7417"> Getting help
• Goods and services tax/harmonized sales tax (GST/HST)
  • credit
  • rebate, inclusion in income
• Guaranteed investment certificates (GICs)

H

• Home Buyers' Plan
  • designating repayments
  • inclusion in income
• Hours of service

I

• a-2002-6.html#P433_47216"> Identification
• Income amounts paid back
• Income-maintenance insurance plans
• Income tax problems
• Instalments
• Insurance policies
  • income received
  • loan interest paid
• Interest on balances owing
• Interest on refunds
  • deduction for repaying
  • received as income
  • when do we pay?
• Internet access

L

• Legal fees
  • to recover employment income
  • other
• Lifelong Learning Plan
  • designating repayments
  • inclusion in income
• Loans and transfers of property
• Loss carryback
• Losses
  • losses (limited partnership losses of other years)
• Lump-sum payment income
  • lump-sum payment income (lump-sum benefits)
  • lump-sum payment income (lump-sum payments)

M

• a-2002-6.html#P443_48503"> Marital status
• Minimum tax
  • minimum tax (carry-over)
• Moving - advising us

N

• a-2002-6.html#P454_49589"> Net world income - spouse or common-law partner
• Non-refundable tax credits
• Non-resident dependants
• Non-residents
• Non-residents electing under section 217
  • electing under section 217 (what is a section 217 election?)
• Non-resident trusts - beneficiaries, loans, transfers

O

• a-2002-5.html#P393_41804"> Objections
• Old Age Security - repaying benefits

P

• a-2002-4.html#P257_22232"> Penalties
• Pensions from a foreign country
• Personal label
• Personal tax information, requesting
• Post-dated cheques, paying your taxes with
• Previous years, filing for

R

• a-2002-5.html#P382_40368"> Refunds
• Registered retirement income fund (RRIF) income
• RRSPs for spouse or common-law partner
• Repaying amounts included in income
• Representatives
• Research grants
• Residential ties
• Resource expenses
• Retiring allowances (severance pay)
• Return due date

S

• a-2002-8.html#P943_122879"> Safety deposit box charges
• Schedule 7, instructions for completing
• a-2002-9.html#P1104_148021">Schedule A, Statement of World Income
• a-2002-10.html#P1141_151923">Schedule B, Allowable Amount of Non-Refundable
• Tax Credits
• Schedule C, Election Under Section 217 of the Income Tax Act
• Scholarships
• Section 217 eligible income
• Severance pay
• Social insurance number
• Split income of a child under 18
• Spouse - defined
• Stock option benefits
• Suggestions
• Surtax for non-residents and deemed residents

T

• Tax package
  • how to get one
  • which one to use
• Tax shelters
• Term deposits
• Territory of residence
• Tips income
• Treasury bills (T-bills)

U

• a-2002-7.html#P630_72496"> United States social security benefits
  • a-2002-9.html#P1081_145199"> United States social security benefits (income exempt under a tax treaty)

V

• a-2002-5.html#P406_43705"> Voluntary disclosures
• Vow of perpetual poverty

W

• a-2002-7.html#P587_65446"> Wage-loss replacement plans
• War veterans allowances and pensions

T.I.P.S. (Tax Information Phone Service) and T.I.P.S. Online

For personal and general tax information, use our automated services, T.I.P.S. (by phone at 1-800-267-6999 for calls within Canada and the U.S.) and T.I.P.S. Online (at www.ccra.gc.ca/tipsonline).

[View T.I.P.S. (Tax Information Phone Service) and T.I.P.S. Online]

To get information from Telerefund, GST/HST credit, CCTB, or RRSP deduction limit, you will have to give us your social insurance number or temporary taxation number, your month and year of birth, and:

• if you contact us before May 1, the amount you entered on line 150 of your return for 2001; or
• if you contact us on or after May 1, the amount you entered on line 150 of your return for 2002.

List of Info-Tax message numbers and topics (phone only)

• 104 Other employment income
• 121 Interest income
• 126 Rental income
• 127 Capital gains
• 128 Support payments received
• 130 Other income
• 147 Non-taxable income
• 208 RRSP deduction
• 214 Child care expenses
• 215 Attendant care expenses
• 219 Moving expenses
• 220 Support payments made
• 221 Carrying charges and interest expenses
• 229 Other employment expenses
• 232 Other deductions
• 254 Capital gains deduction
• 255 Northern residents deductions
• 301 Age amount
• 303 Spouse or common-law partner amount
• 305 Amount for an eligible dependant
• 306 Amounts for infirm dependants age 18 or older
• 314 Pension income amount
• 315 Caregiver amount
• 316 Disability amount
• 319 Interest paid on student loans
• 323 Tuition and education amounts
• 324 Tuition and education amounts transferred from a child
• 326 Amounts transferred from your spouse or common-law partner
• 330 Medical expenses
• 349 Donations and gifts
• 400 GST/HST credit
• 500 Canada Child Tax Benefit (CCTB)
• 601 EFILE
• 602 Filing or making changes to a previous year's return
• 603 Your appeal rights
• 604 Voluntary disclosures
• 605 Authorizing representatives
• 606 Refunds
• 607 TELEFILE
• 608 NETFILE
• 609 Exchange rates
• 610 Do you have to file a return?
• 611 Missing information
• 612 Newcomers to Canada
• 630 Enhanced income tax services
• 631 Services for persons with disabilities
• 632 Community Volunteer Income Tax Program
• 655 Home Buyers' Plan
• 702 Instalment information
• 703 Payment arrangements
• 705 Interest on refunds and unpaid taxes
• 706 Late-filing penalties
• 707 Interest rate
• 882 Direct deposit
• 883 Problem Resolution Program
• 899 Info-Tax survey
• 999 Main menu

International Tax Services Office

International Tax Services Office
Canada Customs and Revenue Agency
2204 Walkley Road
Ottawa ON K1A 1A8
CANADA

Regular hours of service

Monday to Friday (holidays excluded)
8:15 a.m. to 5:00 p.m. (Eastern Time)

Extended hours of telephone service

February 17, 2003, through April 30, 2003
Monday to Thursday (holidays excluded): 8:15 a.m. to 9:00 p.m. (Eastern Time)
Calls from the Ottawa area 952-3741
Calls from Canada and the U.S. 1-800-267-5177
Calls from outside Canada and the U.S. (613) 952-3741
Problem Resolution Program (613) 952-3502/1-800-661-4985
Fax number (613) 941-2505

We accept collect calls.